The impact that is caused by a change in demand or supply that causes a similar effect on other markets.

The effect that follows from a primary effect.

Corporate divestiture accomplished by (1)creating a subsidiary and new shares will be issued or (2) leveraged buy out by subsidiary management.

Method used in accounting where asset depreciation is split into 2 parts (1) profit and loss account and (2)part attributed to value increase charged to a revaluation reserve.

The general term referring to a plan where an employer and employee share premium costs.

A contract for life insurance jointly purchased by an employee and employer.

General term referring to coverage that is divided into separate amounts depending on the loss type.

A production process juncture where the product stream splits up into 2 or more distinct products which are identifiable as a joint product.

A large order that has been broken up into smaller orders that are completed one at a time.

Ratio of outstanding shares in comparison to amount of original shares before a stock split.

Technique in scheduling ads where 2 ads are run to see which is the more effective.

The breaking up into 2 or more shipments of a larger shipment, either sent together or separately.

When part of a firm is sold off, stock converts to shares in the new company.

A respected and well known person serving as the regular advocate for a product or cause.

The term referring to the employer that sets up or continues a plan for the benefit of employees.

Items that are tangible and increase resulting from an increase in business activity.

Financing flowing from sales volume and activity during business operations needing no assistance from creditors or lenders.

The lowest temperature of a substance where it will ignite itself with no spark or flame present.

Liabilities resulting from the purchase of services or goods on credit that incur the obligation to be paid later.

Substance capable of ignition with no exposure to flame or a heat source.